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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 million. Two Board members were employed by corporations that were awarded … capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was … Supervisor’s records and reports. File AUDs and tax cap forms in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees … days worked. Full salary paid by employer while the member is on workers’ compensation: All Tiers — Report full salary …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsDiNapoli Honors Hispanic Leaders
… Central Islip and Islandia. Veronica Renta Irwin, Esq., partner at Irwin & Streiner LLC., which provides pro …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersSubmitting a DRO – Divorce and Your Benefits
… Law and Rules Section 2105. NYSLRS also requires proof of divorce, such as a copy of the parties’ judgment of divorce. Submit the DRO and a copy of the judgment of divorce to: NYSLRS Matrimonial Bureau 110 State Street Mail …
https://www.osc.ny.gov/retirement/members/divorce/submitting-droBolivar-Richburg Central School District - Financial Management (2019M-17)
… appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Islip Fire District – Financial Condition (2020M-25)
… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … budget and comply with permissive referendum and public notice requirements. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Sidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, … Determine whether the Board and District officials properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate … in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 91-48
… board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board member … 800(2) contract with a municipality (see, e.g., 1988 Opns St Comp No. 88-68, p 135; 1985 Opns St Comp No. 85-60, p 84; 1983 Opns St Comp No. 83-108, p 133; …
https://www.osc.ny.gov/legal-opinions/opinion-91-48New York’s Economy and Finances in the COVID-19 Era
… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York State declined by $12.5 billion or 7.4 percent in … In the second quarter of 2020 total wages paid in New York State declined by $125 billion or 74 percent in …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Museum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 6 Painting by Henry …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 94-29
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … or other agency representing a municipality. You indicate that these appeals generally arise in two proceedings: (1) a … matters are quasi-criminal in nature and that the party represented in a support proceeding is usually …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… the importance of empowering immigrant workers: not only is it the right thing to do, it is in our financial … than the citywide share (82 percent). In North Corona, only half (54 percent) had a high school diploma. Almost …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry rose to a record 201,500 jobs in 2024, surpassing the previous peak in 2000. Preliminary 2025 … compared to 57% in all other industries. From 2019 through 2024, employment in the industry in New York state grew 9.3%, … The state closest to New York’s 217,800 industry jobs in 2024 was California with 102,600. The average annual salary, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… maternal death. According to a DOH survey in 2023, only 5% of birthing hospitals had implemented a standard …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… ways to improve infection control practices and nursing home surveys, among other recommendations. Status : Partially … were made. They compared DOH’s publicly reported nursing home resident deaths from COVID-19 as of May 16, 2023, to its … of COVID-19 information. It has appointed a new leadership team at DOH, who have restructured the flow of information. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issues